MISCELLANEOUS AMENDMENTS UNDER TREASURY DECISION 71-30
Proprietors of distilled spirits plants
and others concerned:
Purpose. This circular is issued to inform you of several significant
changes made in 26 CFR Part 197, Drawback on Distilled Spirits Used in
Manufacturing Nonbeverage Products, and 26 CFR Part 201, Distilled Spirits
Plants, by Treasury Decision 7130, which was published in the Federal Register
for July 8, 1971, and which will become effective September 1, 1971.
Copies of Form 179 for manufacturers of nonbeverage products. In order
to alleviate the problem of furnishing copies of Form 179 to manufacturers
of nonbeverage products in those cases where distilled spirits are shipped
from a taxpaid room operated in connection with a distilled spirits plant,
the regulations in 26 CFR Part 197, Drawback on Distilled Spirits Used in
Manufacturing Nonbeverage Products, have been amended to permit such
manufacturers to use the vendor's commercial invoice as evidence of taxpayment. In such a case, the invoice must bear a certification as to taxpayment by the person who paid the tax, and should include the following
(a) The name and address of the vendor;
(b) The registry number of the distilled spirits
plant from which the spirits were withdrawn
on determination of tax;
(c) The release number of the applicable Form 179;
(d) The name of the producer, blender, or warehouseman of the spirits;
(e) The serial number of the container;
(f) The serial number and date of the distilled
spirits stamp; and
(g) The kind of spirits, proof, and proof gallons
in the container.
Labeling of spirits and wines for shipment to Puerto Rico. Two new
sections,§§ 201.331a and 201.467a, have been added to 26 CFR Part 201 to
provide, respectively, that the provisions of 27 CFR Part 5 with respect to
labeling and standards of fill apply to spirits removed without payment of
tax for shipment to Puerto Rico and, that the provisions of 27 CFR Parts 4
and 5 with respect to labeling and standards of fill apply to taxpaid wines
and spirits, respectively, removed for shipment to Puerto Rico with benefit
Additional marks on portable containers. Section 201.524 has been
amended by deleting the requirement that certain additional marks be placed
on portable containers when withdrawn from bonded premises
(1) on determination of tax (except that, for wooden packages, the required marks, "Rinsed"
or "Not Rinsed" and, if rinsed, the temperature of the water used for rinsing
(2) for use in wine production, and
(3) for transfer in bond.
Marks on cases of bottled-in-bond spirits and cases of bottled alcohol.
Section 201.527 has been amended to delete the requirement for placing on
cases of bottled-in-bond spirits the words "Tax Determined" and the date of
tax determination and, where transferred in bond, the purpose, date, and plant
number of the consignee. Section 201.529 has been amended to delete the
requirement for placing on cases of alcohol bottled under Subpart K of 26
CFR Part 201 the words "Tax Determined" and the date of tax determination,
and where otherwise withdrawn or removed (except for export, transfer to
customs manufacturing bonded warehouses, transfer to foreign-trade zones,
use as supplies on certain vessels and aircraft, or tax-free), the date of
withdrawal or removal.
Inquiries. Inquiries regarding this circular should refer to its
number and be addressed to your Assistant Regional Commissioner, Alcohol,
Tobacco and Firearms.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division